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Legislation
Finance Act 1998

Crossheading Groups of companies etc.

  • Section 133 Transfer within group to investment trust.
  • Section 134 Transfer of company’s assets to venture capital trust.
  • Section 135 Transfer within group to venture capital trust.
  • Section 136 Incorporated friendly societies.
  • Section 137 Pre-entry gains.
  • Section 138 Pre-entry losses.
  • Section 139 De-grouping charges.
  1. Chapter II Taxation of Chargeable Gains
  2. Crossheading Groups of companies etc.

Crossheading Groups of companies etc.

From legislation.gov.uk

Contents

  1. Section 133 Transfer within group to investment trust.
  2. Section 134 Transfer of company’s assets to venture capital trust.
  3. Section 135 Transfer within group to venture capital trust.
  4. Section 136 Incorporated friendly societies.
  5. Section 137 Pre-entry gains.
  6. Section 138 Pre-entry losses.
  7. Section 139 De-grouping charges.
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